Neue EuGH-Rechtsprechung zur Wegzugsbesteuerung - Anlass einer erneuten Reform in Österreich? = New CJEU case law regarding exit taxation of individuals - further reform of Austrian exit tax rules?
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The work Neue EuGH-Rechtsprechung zur Wegzugsbesteuerung - Anlass einer erneuten Reform in Österreich? = New CJEU case law regarding exit taxation of individuals - further reform of Austrian exit tax rules? represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Neue EuGH-Rechtsprechung zur Wegzugsbesteuerung - Anlass einer erneuten Reform in Österreich? = New CJEU case law regarding exit taxation of individuals - further reform of Austrian exit tax rules?
Resource Information
The work Neue EuGH-Rechtsprechung zur Wegzugsbesteuerung - Anlass einer erneuten Reform in Österreich? = New CJEU case law regarding exit taxation of individuals - further reform of Austrian exit tax rules? represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Neue EuGH-Rechtsprechung zur Wegzugsbesteuerung - Anlass einer erneuten Reform in Österreich? = New CJEU case law regarding exit taxation of individuals - further reform of Austrian exit tax rules?
- Language
- eng
- Summary
- In the course of the Tax Amendment Act 2015, the Austrian exit tax system was subjected to significant changes. By this means, the Austrian tax legislator, inter alia, provided for diverging legal consequences depending on the persons affected by the exit tax. A recent decision of the Court of Justice of the European Union, however, gives rise to the question whether such differentiation is in fact required by EU law. Against this background, the authors focus on the potential implications of said case for current Austrian exit tax rules
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 27 (2017), no. 3 ; p. 137-149
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/qwwKLwNHWIk/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/qwwKLwNHWIk/">Neue EuGH-Rechtsprechung zur Wegzugsbesteuerung - Anlass einer erneuten Reform in Österreich? = New CJEU case law regarding exit taxation of individuals - further reform of Austrian exit tax rules?</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>